BILL NUMBER: S9193
SPONSOR: HINCHEY
 
TITLE OF BILL:
An act to amend the tax law, in relation to increasing tax credits for
donations to food pantries by farmers
 
PURPOSE OR GENERAL IDEA OF BILL:
The legislation would increase tax credits for donations to food
pantries by New York farmers, along with increasing the tax credit
limit.
 
SUMMARY OF PROVISIONS:
Section 1: Amends paragraph a of subdivision 52 of section 210-B of the
tax law.
Section 2: Amends paragraph 1 of subsection n-2 of section 606 of the
tax law.
Section 3: Establishes the effective date.
 
JUSTIFICATION:
Since 2018, farmers in New York have received tax credits for their
donations to food pantries. According to the New York Farm Bureau, in
2023 alone, these donations totaled 8 million pounds. These efforts have
provided support to food pantries, food banks, and other emergency food
programs across the state.
This legislation would increase the tax credit farmers receive along
with an increase in the tax credit limit. Increasing tax incentives
would help farmers offset the costs associated with donations including
the sorting, packaging, storing, and transporting of surplus food. This
increased tax credit is especially important as farmers are facing
rising production costs at a time when their donations are needed the
most. lncentivizing farmers' support for NY's food pantries is a win-win
for them and for the families these programs serve.
 
PRIOR LEGISLATIVE HISTORY:
This is new legislation.
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
This legislation has no fiscal implications for local government. The
fiscal implications for state government are unknown as it will depend
on the number of participants and the fair market value of qualified
donations made per taxable year.
 
EFFECTIVE DATE:
This act shall take effect immediately.
References
Change Research, & No Kid Hungry. (2025). New Yorkers Are Going Into
Debt Over the Rising Cost of Food. In state.nokidhungry.org (pp. 1-2).
Change Research.
https://state.nokidhungty.orginew-york/wp-content/upIoadstsites/
16/2025/02/No-Kid-HungryNY-_-Poll-Results-2025.pdf
New York Farm Bureau. (2023). New York Farm Bureau Announces 8 million
pounds of donated food fn 2023 : New York Farm Bureau. Nyfb.org; New
York Farm Bureau. littps://nyfb.orenews/
press-releases/new-york-farm-bure.au-announces-8-million-poundsdonated-
food-2023
Tremblay, H. (2025, May 5). What tare's mean for American farmers Farm
Aid. Farm Aid; Farm Aid. https://wwvv.farmaid.orgiblog/ what-tariffs-
rnean-for-american-farmers/
Zero Food Waste Coalition. (2024). Opportunities to Promote Food
Donation.
Zero Food Waste Coalition; World Wildlife Fund,
https://zerofoodwastecoalition.orWsection/ opportunities-topromote-food-
donation/

Statutes affected:
S9193: 210-B tax law, 210-B(52) tax law, 606 tax law, 606(n-2) tax law